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PwC Manual of Accounting: Interim Financial Reporting 2016

PwC Manual of Accounting: Interim Financial Reporting 2016

PwC Manual of Accounting: Interim Financial Reporting 2016

Author: PwC
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781784517113

Previous Edition ISBN: 1784510238
Published In: June 2016
Format: Paperback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

OR

Description
Contents

Details

Manual of Accounting: Interim Financial Reporting 2016 contains PwC's comprehensive guidance on preparing interim financial reports under IAS 34, 'Interim financial reporting'. It includes a detailed commentary on the requirements of IAS 34 together with an illustrative set of condensed interim financial statements, including additional guidance in 'commentary' boxes on how to present this information. Also included in the book is a checklist of the minimum disclosures required by IAS 34.

01.

- Interim reports

Introduction

Objective and scope of IAS 34

Frequency of reporting

Publication timescale

The reporting entity

Impact on annual financial statements

02.

- Basis of preparation of interim financial reports

The use of estimates

Seasonality of revenue or costs

Accounting policies

Changes in accounting policy and prior year adjustments

Materiality

03.

- Content of interim financial reports

Explanatory notes

Related party transactions

Segment reporting

Financial instruments disclosure

Management commentary

Going concern

Non-GAAP information

Periods to be presented and comparatives

04.

- Practical applications

Planned but irregular expenditure

Major planned periodic maintenance or overhaul

Employee costs

Year end bonuses

Pensions

Defined contribution scheme

Defined benefit scheme

Holidays and other short-term paid absence

Share-based payment

Taxation

Tax credits

Tax charge in respect of prior year

Change in estimated or actual effective tax rate

Tax year differs from accounting year

Intra-period losses

Inter-period loss carry-backs or carry-forwards

Recognition and de-recognition of deferred tax assets

Taxation – impact of share options

Effect of acquired subsidiary on tax charge in interims

Associates and joint arrangements

Foreign currency

Earnings per share

Intangible assets

Depreciation and amortisation

Impairment

Inventories

Provisions and contingencies

Contingent lease payments

Contractual or anticipated purchase price variations

Levies

Financial services fees – Management and performance fees

Financial instruments

Use of estimates

Revaluations

Inter-company reconciliations

Classification of current and non-current assets and liabilities

Changes in the group structure

Acquisitions

Non-current assets held for sale and discontinued operations

Restructurings

Hyperinflation

First-time adoption of IFRS.

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